| MANUFACTURING: |
| Glass and glass product manufacturing: |
| Glass product manufacturing assets: |
| Automotive glass product manufacturing assets: |
| CNC controlled edgers and grinders | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| CNC controlled scorers and cutters | 15 years | 13.33% | 6.67% | 1 Jul 2009 |
| CNC machines | 7 years | 28.57% | 14.29% | 1 Jul 2009 |
| Non-ferrous metal casting: |
| Metal casting assets (non-ferrous e.g. aluminium, brass and magnesium): |
| Machining/finishing assets: |
| CNC lathes | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| CNC machining centres | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| CNC milling machines | 10 years | 20.00% | 10.00% | 1 Jan 2004 |
| Steel coil roll forming, slitting and blanking and sheet metal forming: |
| Steel coil roll forming assets: |
| CNC laser cutting units | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Support assets: |
| Engineering workshop assets: |
| CNC and NC lathes | 10 years | 20.00% | 10.00% | 1 Jul 2012 |
| Steel sheet metal forming assets: |
| CNC multi head combined slitter/blankers | 15 years | 13.33% | 6.67% | 1 Jul 2012 |
| Motor vehicle manufacturing: |
| Bus and truck manufacturing assets (including bus vehicle body assembling assets and truck body manufacturing assets): |
| Press shop assets: |
| CNC milling machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| CNC routing machines | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Lathes: |
| CNC lathes | 10 years | 20.00% | 10.00% | 1 Jul 2011 |
| Aircraft manufacturing and repair services: |
| Computer numerical control (CNC) machines | 10 years | 20.00% | 10.00% | 1 Jul 2020 |
| Photographic, optical and ophthalmic equipment manufacturing: |
| Optical lens grinding and contact lens manufacturing: |
| CNC milling machines | 7 years | 28.57% | 14.29% | 1 Jul 2004 |
| Wooden furniture and upholstered seat manufacturing: |
| Tools: |
| Stationary machines: |
| Computer numerical control (CNC) machines (including CNC routers) | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| Upholstery assets: |
| CNC fabric cutters | 10 years | 20.00% | 10.00% | 1 Jul 2022 |
| OTHER SERVICES: |
| Other machinery and equipment repair and maintenance: |
| Agriculture, construction and mining heavy machinery and equipment repair and maintenance assets: |
| Workshop assets: |
| Lathes: |
| CNC lathes | 10 years | 20.00% | 10.00% | 1 Jul 2015 |